Business System Review, Vol 1, Issue 1, pp. 85-102, 2012
18 Pages Posted: 30 Sep 2012
Date Written: 2012
This paper proposes a performance and cost measurement system that integrates the Economic Value Added criteria (EVA) with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic non only at the firm level, but also at lower levels of the organization. We discuss the role of EVA-PBC methodology in bringing strategy back into financial performance measures.
Keywords: EVA, Processes, Corporate Strategy, Business Strategy
JEL Classification: M20, M21, M10
Suggested Citation: Suggested Citation
Mocciaro Li Destri, Arabella and Picone, Pasquale Massimo and Minà, Anna, Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC (2012). Business System Review, Vol 1, Issue 1, pp. 85-102, 2012. Available at SSRN: https://ssrn.com/abstract=2154117